Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.
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